About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

35 Alaska L. Rev. i (2018)

handle is hein.journals/allr35 and id is 1 raw text is: NOTE FROM THE EDITOR The Alaska Law Review is pleased to present our June 2018 issue, the first in our thirty-fifth volume. If there is one word that describes this issue, it is new. The following article, notes, and review discuss new legislation, new legal resources, new criminal procedure, and new opportunity. By highlighting these new developments, it is our hope that this issue can assist our readers in their practice and understanding of the law. In The 2017 Tax Act and Settlement Trusts, Bruce N. Edwards provides valuable insight into how Congress's 2017 tax reform legislation created an important new tax-deducation opportunity for Alaska Native Corporations. Mr. Edwards, who consulted with native corporations and members of Congress through the legislative process, argues that the changes to the tax code should allow native corporations to take better advantage of settlement trusts. Mr. Edwards is a tax principal at Sorensen & Edwards, P.S., in Seattle, and holds a J.D. from the University of Washington Law School as well as an LL.M. in taxation from New York University School of Law. Samuel G. Gottstein reviews W. Clinton Buck Sterling's forthcoming annotated bibliography, called Sources of Alaska Legal History, in Review: A New Legal Resource for Alaska. Drawing from his experience as a student note author and a two-time judicial clerk in Alaska, Mr. Gottstein highlights the benefits of Mr. Sterling's work and suggests that it work will become an indispensable resource for students, practitioners, and historians of Alaskan law. Mr. Gottstein is currently an assistant public defender in Anchorage and earned his J.D. at Boston College Law School. Mr. Sterling is the public services librarian at the Alaska State Court Law Library's Anchorage branch. In our first student note, Fresh Eyes: Young v. State's New Eyewitness Identification Test and Prospects for Alaska and Beyond, Savannah Hansen Best highlights how the Alaska Supreme Court embraced scientific research in creating a more probing and reliable test for the admissibility of eyewitness identifications. Mrs. Best contends that by joining other states in lending greater consideration to how psychological processes may affect eyewitness identifications, Alaska has taken a meaningful step toward ensuring due process for its citizens. Mrs. Best received her J.D. from Duke University School of Law in May of 2018.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most